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Direct Premium Taxes for South Carolina

Brandon Huetteman avatar
Written by Brandon Huetteman
Updated yesterday

State of South Carolina

For bookings made through Direct Premium in the State of South Carolina after November 30, 2025, Hospitable remits and files the following taxes:

  • South Carolina State Sales and Use Tax: a percentage of the listing price including any cleaning fees and guest fees for reservations 89 nights and shorter. For detailed information related to state sales and use taxes, please visit the South Carolina Department of Revenue.

  • South Carolina State Accommodations Tax: a percentage of the listing price including any cleaning fees and guest fees for reservations 89 nights and shorter. For detailed information related to state sales and use taxes, please visit the South Carolina Department of Revenue.

  • Local Sales and Special Tax (collected by South Carolina state): a percentage of the listing price including any cleaning fees and guest fees for reservations 89 nights and shorter. Depending on the location of the property, one or more of the following additional sales taxes may be applicable, including but not limited to: Capital Project Tax, Catawba Tax, School District Tax, Education Capital Improvement Tax, Transportation Tax, Local Option Tax, and Tourism Development Tax. For detailed information related to local sales and special taxes administered by the State of South Carolina, please visit the South Carolina Department of Revenue.

Any other applicable taxes that are not listed are your responsibility to file and remit to the respective regulatory jurisdiction in accordance with state, city, and/or local laws and regulations. Hospitable will collect and pass through these taxes to you within your payout.

For more information on how taxes are managed by Hospitable, refer to How Taxes are Handled in Direct.

Hosts with properties located in these areas are responsible for assessing all other tax regulations and obligations, including state, city, and local jurisdictions.

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